Theoretical and methodological issues of calculating value-added tax in tax administration under the conditions of economy digitalization

Quyliyev , Ulugʻbek, Куйлиев , Улугбек, Quyliyev , Ulugʻbek

Иқтисодий тараққиёт ва таҳлил · 2025-yil

Annotatsiya

This article examines the theoretical and methodological issues of calculating value added tax in tax administration in the context of digitalization of the economy, as well as the opinions of local and foreign scientists on this issue. Also, based on the results of research on the topic, conclusions and proposals have been developed on improving the calculation of value added tax in tax administration in the context of digitalization of the economy in the tax system of Uzbekistan.

Maqola ma’lumotlari
MualliflarQuyliyev , Ulugʻbek, Куйлиев , Улугбек, Quyliyev , Ulugʻbek
JurnalИқтисодий тараққиёт ва таҳлил
NashriyotЎзбекистон иқтисодиётини ривожлантиришнинг илмий-тадқиқот маркази
ISSN2992-877X
Nashr sanasi2025-09-29
Jild3
Son9
Betlar193-199
TilIngliz
Ilmiy sohaIqtisodiyot
DOI10.60078/2992-877x-2025-vol3-iss9-pp193-199
Indeksga qo‘shilgan2026-08-27

DOI: 10.60078/2992-877x-2025-vol3-iss9-pp193-199 · Maqolaning asl sahifasi

Kalit so‘zlar

taxes, tax theory, tax system, digitalization of the economy, value-added tax, Tax gap, information system, information technology, налоги, теория налогообложения, налоговая система, цифровизация экономики, налог на добавленную стоимост, «налоговый разрыв», информационная система, информационные технологии, soliqlar, soliq nazariyasi, soliq tizimi, iqtisodiyotni raqamlashtirish, qoʻshilgan qiymat soligʻi, “Tax gap”, axborot tizimi, axborot texnologiyalari

Ilmiy soha

Iqtisodiyot

Iqtibos keltirish

APAQuyliyev , Ulugʻbek, Куйлиев , Улугбек, & Quyliyev , Ulugʻbek (2025). THEORETICAL AND METHODOLOGICAL ISSUES OF CALCULATING VALUE-ADDED TAX IN TAX ADMINISTRATION UNDER THE CONDITIONS OF ECONOMY DIGITALIZATION. Иқтисодий тараққиёт ва таҳлил, 3(9), 193-199. https://doi.org/10.60078/2992-877x-2025-vol3-iss9-pp193-199
GOST (OAK)Quyliyev , Ulugʻbek, Куйлиев , Улугбек, Quyliyev , Ulugʻbek THEORETICAL AND METHODOLOGICAL ISSUES OF CALCULATING VALUE-ADDED TAX IN TAX ADMINISTRATION UNDER THE CONDITIONS OF ECONOMY DIGITALIZATION // Иқтисодий тараққиёт ва таҳлил. – 2025. – T. 3, № 9. – P. 193-199. – DOI: 10.60078/2992-877x-2025-vol3-iss9-pp193-199.
MLAQuyliyev , Ulugʻbek, Куйлиев , Улугбек, and Quyliyev , Ulugʻbek. “THEORETICAL AND METHODOLOGICAL ISSUES OF CALCULATING VALUE-ADDED TAX IN TAX ADMINISTRATION UNDER THE CONDITIONS OF ECONOMY DIGITALIZATION.” Иқтисодий тараққиёт ва таҳлил, 3(9), 193-199, 2025. https://doi.org/10.60078/2992-877x-2025-vol3-iss9-pp193-199
ChicagoQuyliyev , Ulugʻbek, Куйлиев , Улугбек, and Quyliyev , Ulugʻbek. “THEORETICAL AND METHODOLOGICAL ISSUES OF CALCULATING VALUE-ADDED TAX IN TAX ADMINISTRATION UNDER THE CONDITIONS OF ECONOMY DIGITALIZATION.” Иқтисодий тараққиёт ва таҳлил, 3(9), 193-199 (2025). https://doi.org/10.60078/2992-877x-2025-vol3-iss9-pp193-199
HarvardQuyliyev , Ulugʻbek, Куйлиев , Улугбек, and Quyliyev , Ulugʻbek (2025) ‘THEORETICAL AND METHODOLOGICAL ISSUES OF CALCULATING VALUE-ADDED TAX IN TAX ADMINISTRATION UNDER THE CONDITIONS OF ECONOMY DIGITALIZATION’, Иқтисодий тараққиёт ва таҳлил, 3(9), 193-199. https://doi.org/10.60078/2992-877x-2025-vol3-iss9-pp193-199
BibTeX
@article{quyliyevulugbek2025,
  title = {THEORETICAL AND METHODOLOGICAL ISSUES OF CALCULATING VALUE-ADDED TAX IN TAX ADMINISTRATION UNDER THE CONDITIONS OF ECONOMY DIGITALIZATION},
  author = {Quyliyev , Ulugʻbek and Куйлиев , Улугбек and Quyliyev , Ulugʻbek},
  journal = {Иқтисодий тараққиёт ва таҳлил},
  year = {2025},
  volume = {3},
  number = {9},
  pages = {193-199},
  doi = {10.60078/2992-877x-2025-vol3-iss9-pp193-199},
  url = {https://doi.org/10.60078/2992-877x-2025-vol3-iss9-pp193-199}
}

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